Possibly. If any part of your home was used exclusively for business, that part may be liable for Capital Gains Tax (CGT) on sale.

Key Points:

  • Principal Private Residence (PPR) Relief covers your main home.
  • Business-only areas don’t qualify for full relief.

Example:

  • House sold: €500,000
  • Bought for: €300,000 + €20,000 in allowable costs
  • Gain = €180,000
  • 10% used exclusively for business
  • CGT on €18,000 × 33% = €5,940

Tip: If the space was also used personally, CGT may not apply. Keep records of how it was used.